Tax Updates
Representation expense and social expense limits approved

Representation expense and social expense limits approved

New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...

Nov 27, 2024 Caspian Legal Center
Tax Code of Azerbaijan: 2024 Tax Code Amendments

Tax Code of Azerbaijan: 2024 Tax Code Amendments

Tax Code of Azerbaijan: 2024 Tax Code Amendments

Jan 04, 2024 Caspian Legal Center
Taxation of e-commerce in Azerbaijan: new regulations for non-residents

Taxation of e-commerce in Azerbaijan: new regulations for non-residents

As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...

Dec 12, 2023 Caspian Legal Center
Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Jan 23, 2023 Caspian Legal Center
Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Oct 28, 2022 Caspian Legal Center
Withholding taxes in Azerbaijan

Withholding taxes in Azerbaijan

Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, it is rather a form of paying a tax due to income. The incom...

Mar 09, 2020 Caspian Legal Center
Customs duties reduced in Azerbaijan

Customs duties reduced in Azerbaijan

Several customs duties are reduced in Azerbaijan - new customs import tariffs exemptions are introduced.

Dec 23, 2019 Caspian Legal Center